The Valuation for Rating (Plant and Machinery) Regulations 1989

CLASS 1B

Machinery and plant specified in Table 1B (together with the appliances and structures accessory to such machinery or plant and specified in paragraph 2 of the List of Accessories) which is used or intended to be used mainly or exclusively in connection with the heating, cooling, ventilating, lighting, draining or supplying of water to the land or buildings of which the hereditament consists, or the protecting of the hereditament from fire: but in the case of machinery or plant which is in or on the hereditament for the purpose of manufacturing operations or trade processes, the fact that it is used in connection with those operations or processes for the purposes of heating, cooling, ventilating, lighting, draining, supplying water or protecting from fire shall not cause it to be treated as falling within the classes of machinery and plant specified in the Schedule.

TABLE 1B

(a) GENERAL
Any of the machinery and plant specified in Table 1A and any steam or other motors which are used or intended to be used mainly or exclusively for driving any of the machinery and plant falling within paragraphs (b) to (h) of this Table.
(b) HEATING
(i) Water heaters. (ii) Headers and manifolds; steam pressure reducing valves; calorifiers; radiators; heating panels; hot-air furnaces with distributing ducts and gratings. (iii) Gas pressure regulators; gas burners; gas heaters and radiators and the flues and chimneys used in connection therewith. (iv) Plug-sockets and other outlets; electric heaters.
(c) COOLING
(i) Refrigerating machines. (ii) Water screens; water jets. (iii) Fans and blowers.
(d) VENTILATING
Air intakes, channels, ducts, gratings, louvres and outlets; plant for filtering, washing, drying, warming, cooling, humidifying, deodorising and perfuming, and for the chemical and bacteriological treatment of air; fans, blowers; gas burners, electric heaters, pipes and coils when used for causing or assisting air movement.
(e) LIGHTING
(i) Gas pressure regulators; gas burners. (ii) Plug-sockets and other outlets; electric lamps.
(f) DRAINING
Pumps and other lifting apparatus; tanks; screens; sewage treatment machinery and plant.
(g) SUPPLYING WATER
Pumps and other water-lifting apparatus; sluice-gates; tanks, filters and other machinery and plant for the storage and treatment of water.
(h) PROTECTION FROM FIRE
Tanks; pumps, hydrants; sprinkler systems; fire alarm systems; lightning conductors.